Finanční zdraví vybraných nemocnic Olomouckého kraje

Abstract

The subject of the bachelor thesis is the financial health of selected hospitals in the Olomouc region for the period 2017-2021. Three private for-profit hospitals in the Olomouc region with the legal form of a joint-stock company, providing independent health care in the monitored period, are chosen as selected hospitals. The selected hospitals are: Hospital Šumperk a.s., Hospital Hranice a.s. and Hospital AGEL Jeseník a.s. The main goal of the bachelor's thesis is to evaluate the financial health of selected hospitals in the Olomouc Region for the period 2017-2021 based on financial analysis using ratio indicators and a prediction model. The partial goal of the bachelor's thesis is to determine the ranking of selected hospitals in the Olomouc region for the period 2017-2021 using the scoring method from the best-rated hospital to the worst-rated hospital. To determine the financial health of selected hospitals for the monitored period, the method of financial analysis using ratio indicators and a prediction model is chosen. Indicators of profitability, liquidity, indebtedness, activity and productivity were included in the ratio indicators. The H'index is chosen as the prediction model. Other methods are used to evaluate ratio indicators, namely trend and comparative analysis. For the overall evaluation of the financial health of selected hospitals for the monitored period 2017-2021, a scoring method using the traffic light method is chosen. The scoring method with the traffic light method are used for the overall point assessment of the financial health of selected hospitals for the period 2017-2021 according to groups of individual ratio indicators and the prediction model, and the overall point assessment of the financial health of selected hospitals for the period 2017-2021 according to individual years. According to the overall point assessment of the financial health of the selected hospitals, it is found that in the groups of individual ratio indicators such as profitability, liquidity and in the prediction model, Šumperk Hospital a.s. received the highest overall point profit. In the remaining groups of individual ratio indicators such as indebtedness, activity and productivity, Nemocnice Hranice a.s. achieved the highest number of total points. Hospital AGEL Jeseník a.s. in the groups of individual ratio indicators (profitability, liquidity, indebtedness, activity) and the prediction model of the H'index, it received the fewest points in the monitored period. In the overall point assessment of the financial health of selected hospitals by year, it is found that Nemocnice Hranice a.s., which has the highest overall point gain and is thus the best-rated hospital, took first place. It is also found that the 2nd place was taken by Hospital Šumperk a.s. and in 3rd place was AGEL Hospital Jeseník a.s., which achieved the lowest number of total points and thus became the worst rated hospital. Furthermore, with the help of a point assessment of the financial health of selected hospitals, it is determined which hospital has the greatest deficiency in the groups of individual ratio indicators and the prediction model for the entire monitored period. The identified deficiencies were at AGEL Hospital Jeseník a.s. in groups of individual ratio indicators – in liquidity, indebtedness, activity and in the prediction model of the H'index. Another identified deficiency was at Šumperk Hospital a.s. in productivity. In the conclusion, possible solutions for improving the shortcomings in the groups of individual ratio indicators are defined.